We have translated 6 more CRA interpretations

18 December 2023 - 11:19pm
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We have translated a further 6 CRA interpretations released during July of 2002. Their descriptors and links appear below.

These are additions to our set of 2,668 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 21 1/3 years of releases of such items by the Directorate. These translations are subject to our paywall (applicable after the 5th of each month).

Bundle Date Translated severed letter Summaries under Summary descriptor
2002-07-05 19 June 2002 External T.I. 2000-0020525 F - Article 19 Canada - France Tax Treaty Treaties - Income Tax Conventions - Article 19 question of whether French payer was a governmental instrumentality referred to group which could engage in competent authority matters
14 June 2002 External T.I. 2001-0103755 F - Cumulative Eligible Capital on Amalgamation Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(f) Amalco should not have 2 CEC adjustment times
28 June 2002 Internal T.I. 2002-0132427 F - RDTOH Income Tax Act - Section 129 - Subsection 129(1) RDTOH reduced by dividend refund even if time limit for claiming the dividend refund has passed
18 July 2002 Internal T.I. 2002-0135177 F - TRANSPORT DE MARCHANDISES Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(g) goods include property not intended for sale, such as mail, but do not include securities
25 July 2002 Internal T.I. 2002-0139877 F - ASSURANCE INVALIDITE-PARITE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) contributions in years 2 and 3 could be deducted from subsequent parity adjustment to contribution made in year 1
10 September 1997 External T.I. 9704715 F - RÉCOMPENSE - PRIX D'EXCELLENCE EN XXXXXXXXXX Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) prize excluded because received in respect of employment